Case Law Details
Leyla Mohmoodi Vs Additional Commissioner of Customs (Bombay High Court)
Bombay High Court held that action of the department in selling the gold during the pendency of the appeal is illegal and unconstitutional.
Facts- The petitioners are Iranian nationals. On 14.01.2018, they arrived at Chhatrapati Shivaji Maharaj International Airport, Mumbai, by the Oman Air Flight. The petitioners were wearing gold ornaments (bangles) having net weight of 1028 grams. They were intercepted by the customs officials at Mumbai Airport, and the gold bangles worn by them, were seized by the customs officials.
The respondents initiated an action for disposal of the seized gold jewellery for which on 4 April 2018 a notice was issued by the Assistant Commissioner of Customs, Air Intelligence Unit, C.S.I. Airport, inter alia recording that the officers of the Commissionerate had seized assorted gold jewellery totally weighing 1028 grams valued at 26,63,366/- from the petitioners who were holding Iranian passport, on their arrival from Muscat.
The Assistant Commissioner initiated proceedings u/s. 110(1B) of the Customs Act so as to obtain an order from the Court of Metropolitan Magistrate for the identity of the gold jewellery for disposal of the gold jewellery. Such an application came to be allowed by the Metropolitan Magistrate.
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